Microsoft presented the results for its second quarter of the 2010 fiscal year yesterday, which ended on December 29 2009. As it turns out, thanks to sales of Windows 7, Microsoft experienced a record quarter, which is especially welcome after the previous two lacklustre ones. It sold 60 million Windows 7 licenses during this record quarter.

Windows 7 is $105 in the United States. That's for either the 32- or 64-bit Home Premium OEM versions.

No, it's not a lot of money. But it still ends up being the most expensive component on many computer builds. There's no reason in the world why the most mass-produced piece of software on the entire planet should cost more than a processor or motherboard.